Taxation in Switzerland – Wikipedia

January 7, 2022

Legal framework Fiscal sovereignty. Switzerland is a federal republic in which the sovereignty of the constituent states (the cantons) is limited by the enumerated powers delegated to the federal state (the Confederation) through the federal constitution.Consequently, the original authority to levy taxes is vested in the individual cantons of Switzerland through their constitutions.

https://en.wikipedia.org/wiki/Taxation_in_Switzerland

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